v3.26.1
Redeemable Non-Controlling Interests in Subsidiary
6 Months Ended
Jun. 30, 2026
Equity [Abstract]  
Redeemable Non-Controlling Interests in Subsidiary
NOTE 8 — Redeemable Non-Controlling Interests in Subsidiary
The following table presents the Company and the non-controlling interest (“NCI”) ownership percentage of the membership interests in OpCo as of the following periods:
June 30,December 31,
20262025
Non-controlling interest holders60.7 %62.2 %
NET Power Inc.39.3 %37.8 %
The Company measures redeemable NCI each quarter at the higher of its book value or its redemption value. As of June 30, 2026, the Company measured redeemable NCI at redemption value. As of December 31, 2025, the Company measured redeemable NCI at book value. The adjustment to record redeemable NCI at book or redemption value is recorded through additional paid-in capital on the condensed consolidated statements of shareholders' equity and mezzanine shareholders' equity.
OpCo’s net loss before income tax was attributed to redeemable NCI holders at 60.6% and 61.2% for the three and six months ended June 30, 2026. OpCo’s net loss before income tax was attributed to redeemable NCI holders at 64.4% and 64.4% for the three and six months ended June 30, 2025.